Citation

Discussion Paper Details

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Title: Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles

Author(s): Ben Lockwood

Publication Date: September 2000

Keyword(s): Destination And Origin Principles, Tax Competition and Tax Reform

Programme Area(s): Public Economics

Abstract: This paper proposes a general framework for analysing commodity tax competition under destination and origin principles, based on three possible tax spillovers: the consumer price spillover, the producer price/terms of trade spillover, and rent spillovers. A model is presented which can be extended to accommodate all three spillovers. Using this model, many of the results in the existing literature can be derived, compared, and extended.

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Bibliographic Reference

Lockwood, B. 2000. 'Commodity Tax Competition and Tax Coordination Under Destination and Origin Principles'. London, Centre for Economic Policy Research. https://cepr.org/active/publications/discussion_papers/dp.php?dpno=2556